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If you have received an airdrop, use Defi, Staking, or have exchanged crypto assets, you probably have an obligation with the Treasury. Last year, the Law on Measures to Prevent and Fight Fiscal Fraud included fiscal control over the cryptocurrency market, incorporating new obligations on the possession and operations of virtual currencies. The...

The Supreme Court has already ratified 15 of the 21 fines imposed by the National Commission for Markets and Competition (CNMC) on manufacturers and 130 dealers and will shortly confirm the rest. They are accused of restrictive competition practices to control the distribution and after-sales market in Spain, specifically for setting maximum...

The Tribunal understands that the objective method of determining the taxable base of the tax is invalid, since it determines that there has always been an increase in the value of the land, regardless of whether it actually existed and of the actual amount of said increase.

The paradox of evil: ethics and aesthetics of crime in the digital society. The digital age is changing the aesthetics of crimes to the point of becoming cruelty-inducing, magnifying it and creating new channels to spread it. Spain was the first European country to guarantee digital rights related to the Internet through the enactment of the...